Delegation of powers under various rules relating to Export Procedure - Central Excise - 144/55/95-CX

Delegation of powers under various rules relating to Export Procedure Circular No. 144/55/95-CX Dated 24-8-1995 [From F.No. 202/4/95-CX.6] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Delegation of powers under various rules relating to Export Procedure. I am directed to invite your attention to the enclosed copy of Chart showing delegation of powers under various rules relating to New Export Procedure for information. Delegation of Powers under various Rules relating to Export Procedure New Rules Nature of power to be delegated Officer to whom proposed to be delegated Limitations 1. 2. 3. 4. 1. 40/94-C.E. (N.T.), Rule 12 introduced by Notification No. dated 22-9-1994. (i) Satisfaction of Commissioner as to actual exportation of goods (proviso to sub-rule (i) of Rule 12 and sanction of rebate claim.) Assistant Commissioner Central Excise (Refunds) and jurisdictional Assistant Commissioner. (ii) Extension of time limit for export vide clause (iii) to proviso to Notification No. C.E.(N.T.), dated 22-9-1994. (i) Superintendent, Central Excise (Refunds). (ii) Assistant Commissioner, Central Excise (Refunds). (iii) Jurisdictional Assistant Commissioner From 6 months to 1 year. More than 1 year. (iii) Satisfaction of the Commissioner as to the market value of goods vide clause (v) cancellation of export documents vide clause (viii) of proviso to Notification No. 41 /94-C.E. (N.T.), dated 22-9-1994. Assistant Commissioner (Refunds and Jurisdictional Assistant Commissioner. (iv) Powers of Commissioner with regard to the declaration filed by the party describing the finished goods [clause (i) of proviso to Notification No. 42/94-C.E. (N.T.). Power to Commissioner for samples [clause (ii) and power to permit manufacturer to remove the material (clause iv)]. Jurisdictional Assistant Commissioner. (v) Satisfaction of the Commissioner regarding the amount of duty paid and date of payment and amount of rebate admissible vis-a-vis market value of goods [clause iv and v of Notfn. No. 43/94-C.E. (N.T.), dated 22-9-1994]. Assistant Commissioner (Refunds) and Jurisdictional Assistant Commissioner. —   (vi) Same as above vide clause (iv) and (viii) of Notifn. No. 44/94-C.E. (N.T.), dated 22-9-1994. Assistant Commissioner (Refunds) and Jurisdictional Assistant Commissioner —   (vii) Satisfaction of the Commissioner as to whether goods are exported within the specified time limit vide clause (vi) of Notification No. 44/94-C.E. (N.T.) dated 22-9-1994. (i) Superintendent (Refunds) (ii) Assistant Commissioner (Refunds) (iii) Jurisdictional Assistant Commissioner. From 6 months to 1 year More than 1 year. (viii) Satisfaction of the Commissioner as to the market value of goods vis-a-vis rebate claims under clause (v) of Notification No. 46/94- C.E. (N.T.) dated 22-9-1994. Assistant Commissioner (Refunds) and Jurisdictional Assistant Commissioner. —   2. Rule 13 introduced by Notification No. 40/94-C.E. (N.T.), dated 22-9-1994. (i) Acceptance of individual bonds (B1) Security / Surety. Superintendent (Bonds) and Jurisdictional Assistant Commissioner. —   (ii) Acceptance of proof of export in respect of each bond. (i)Superintendent (Bonds) (ii) Assistant Commissioner (Bonds) (iii) Jurisdictional Assistant Commissioner Upto Rs. 25,000/- Exceeding Rs.25,000/- —   (iii) Commissioner's powers under Notification No. 47/94-C.E. (N.T.), dated 22-9-1994 to permit manufacturers in bond, removal of materials etc. Jurisdictional Assistant Commissioner —   (iv) Commissioner's power to relax time limit for exportation vide clause (iii) of Notification No. 48/94-C.E. (N.T.), dated 22-9-1994. (i)Superintendent (Bonds) (ii) Assistant Commissioner (Bonds) (iii) Jurisdictional Assistant Commissioner 6 months to 1 year More than 1 year Rule 13 introduced by Notification No. 40/94 C.E.(N.T.), dated 22-9-1994 Execution of bond by the exporter vide clause (ii) of Notification No. 48/94-C.E. (N.T.), dated 22-9-1994 Supdt., Jurisdictional Assistant Commissioner, Assistant Commissioner (Bonds) Individual Security Bond (iv)Para 2 Satisfaction of Comm- issioner regarding export of goods vide condition (iv) of Notfn. No. 48/94-C.E. (N.T.), dated 22-9-1994 Assistant Commissioner (Bond). Jurisdictional Assistant Commissioner —   —   (vi)Para 2 Execution of bond by the exporter vide clause (vi) of Notfn. No. 49-94-C.E. (N.T.) dated 22-9-1994 Supdt., Jurisdic- tional Assistant Commissioner, Assistant Commissioner (Bonds) Individual Security Bond 2(vii)Para Commissioner's powers under Notfn. No. 49/94-C.E. (N.T.) dated 22-9-1994 except under clause (vi) Jurisdictional Assistant Commissioner. —   (vii) Commissioner's powers to permit export without payment of duty from a warehouse of factory to Nepal or Bhutan, power to approve bond, power to Jurisdictional Assistant Commissioner discharge exporter of his liabilities under bond. 14Rule 3.Permission to enter into general bond and fulfilment of such conditions as may be required to demand a fresh bond or additional security (i) Superintendent (Bonds) Upto Rs. 25,000/- (ii) Assistant Commmissioner (Bond) Exceeding Rs. 25,000/- (iii) Jurisdictional Assistant Commissioner. —   4.14A Rule (i) Penal action for failure to produce proof (i) Superintendent (Bonds) Upto Rs. 25,000/- (ii) Assistant Commissioner Exceeding Rs. 25,000/- (iii) Jurisdictional Assistant Commissioner. —   (ii) Power to refuse permission to make further export Deputy Commissioner/Additional Commissioner —   (iii) Satisfaction of Commissioner regarding accountal of goods meant for export [Rule 14A (c)] (i) Assistant Commissioner (Refunds (ii) Jurisdictional Assistant Commissioner 5.14B(1) Rule (i) Overdrawal upto 50% of the bond amount (i) Assistant Commissioner (Bonds) (ii) Jurisdictional Assistant Commissioner (ii) Overdrawal upto 75% of the Bond amount Deputy Commissioner/Additional Commissioner. 6.14B(2)Rule Power to refuse further export. Deputy Commisioner/Additional Commissioner. —   7. Rule 187 To prescribe shorter period for presentation of packages Jurisdictional Superintendent. 8.Rule 189 Sanction of Rebate Claim. (i) Assistnat Commissioner (Refunds) —   (ii) Jurisdictional Assistant Commissioner —